The following U.S. Pat. Nos. relate to boat transporters and loaders: 2,967,635; 3,478,908; 3,716,156; 3,777,922; 2,889,950; 3,139,203; and 3,819,074; however, there has been and still is a need for a boat loader which is relatively inexpensive to manufacture, which is easy and readily assembled on and removed from the vehicle with a minimum of hand tools, which is safe and easy to use for both loading and unloading a boat, and in which one person can load and unload the boat without moving from the rear of the end of the vehicle from which the vehicle is being loaded to or unloaded from its stowed position on top of the vehicle.